【作者】 李雪艳；

【导师】 刘秀珍； 杨满社；

【作者基本信息】 新疆农业大学 ， 农业经济及管理， 2000， 硕士

【摘要】 国有企业的改革已到了攻坚阶段，然而，新疆区属专业外贸易公司的亏损状况不但没有缓解，反而更加严重。亏损面继续扩大，亏损额进一步增加，资产负债率不断攀升，企业的生存受到严重威胁。针对这种情况，本文在对区属专业外贸公司亏损原因做了深刻分析的基础上，认为体制因素是导致企业亏损的根本原因。所以，改革体制，转换机制至关重要。随着改革的深入和我国加入世界贸易组织进程的加快，我国市场化的程度将会更高，外贸行业的竞争将会更加激烈。时不我待，时不再来，因此，企业应有紧迫感、危机感。当务之急是彻底转变观念，努力使企业的经营管理适应市场经济的发展和要求，适应国际贸易发展的趋势。此外，债务负担是困扰区属专业外贸公司的一个最为严重的问题，因此，妥善解决债务问题，为企业减轻包袱，才能使企业轻装前进。但是，债务问题是历史遗留下来的，它牵扯到国家、银行、企业等方方面面，解决债务问题是一个系统工程。本文认为：解决债务问题首先要杜绝债务流量的产生，然后通过存量的调整来实现企业资产的重组。即化解债务问题必须与体制改革、国家产业结构的调整结合起来进行。更多还原

【Abstract】 The reform of State-~owned enterprises has entered into a critical stage. But the status of Xinjiang foreign trade companies is not relaxed, instead, it?s more serious. Based on the data from Xinjiang foreign trade companies, this paper makes a preliminary analysis on the reason of loss, and concluded that system factor is the most important reason which leads to loss of firm. At present, the competition of foreign trade industry is much more fierce, so we have to change our idea thoroughly, try to improve our management to be geared to the needs of market economy and the trend of international trade progress. Furthermore, debt is a serious problem of foreign trade companies and it involves many aspects as country, bank, enterprises, etc; So it?s a system engineering to resolve the debt problem. In this paper we come to a conclusion that first, we must prevent the production of debt, flow then, we can make the reconstitution of property by adjusting the fund in stock. That is, we should combine debt resolving with system reform and adjusting of the country抯 estate structure.更多还原